A production department in a process manufacturing system completed its work on 70,000 units of product and transferred them to the next department during a recent period. Of these units, 28,000 were in process at the beginning of the period. The other 42,000 units were started and completed during the period. At period-end, 17,000 units were in process.

Prepare the production departments equivalent units of production for direct materials under each of three separate assumptions using the weighted-average method for process costing.

Equivalent Units of Production (EUP)Weighted Average Method
1. All direct materials are added to products when processing begins.
	Units	% Materials	EUPMaterials
Total
				2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs.
	Units	% Materials	EUPMaterials
Total
				3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending inventory is 30% complete as to materials and 60% complete as to conversion costs.
	Units	% Materials	EUPMaterials
Total